Which of the following is an INCORRECT statement about the Child and Dependent Care Credit?

Taxpayers may claim the credit for the care of certain disabled adult children who live in the house.

Taxpayers may claim the credit for care of a disabled spouse.

The credit phases out when a taxpayer's AGI crosses a certain threshold.

For a married couple to claim the credit, each must work, be looking for work, or be enrolled as full-time students, or the spouse must be physically or mentally incapable of self-care.